While dealing with the subject of Jews, as in verses 21-22, the text goes on to censure a particular claim of theirs in the present verse. The address is to the Holy Prophet ﷺ and the reference is to the Torah given to the Jews who would have found it enough for them if they were really looking forward to guidance. But they elect to be in-different because they say and believe that the fire of Hell will not touch them except for a few days, after which, according to their supposition, they would be forgiven. This, it has been said, is self-deception caused by what they have been forging for themselves like their belief that they were the progeny of prophets and therefore, they will escape punishment in the fire of Hell.

Jews contended that they had worshipped the calf for 40 days and so they will incur punishment, if any, for the same period only.